Chapter 3 – Electronic Return — 1225 Publ 1345 (PDF)

Obtaining, Handling and Processing Return Information from Taxpayers �� 8

Safeguarding IRS e-file From Fraud and Abuse �� 8

Verifying Taxpayer Identity and Taxpayer Identification Numbers (TINs) �� 9

Be Aware of Non-Standard Information Returns and Documents �� 9

Be Careful with Addresses �� 9

Avoiding Refund Delays �� 10

Refund Returns �� 10

Direct Deposit of Refunds �� 10

Payment Options for Taxpayers �� 11

Electronic Funds Withdrawal �� 12

IRS Direct Pay �� 13

Credit or Debit Card Payments �� 13

Electronic Federal Tax Payment System (EFTPS) �� 13

Pay with Cash �� 13

Pay by Check or Money Order �� 14

Installment Agreement �� 14

Signing an Electronic Tax Return �� 14

Electronic Signature Methods �� 14

IRS e-file Signature Authorization (Forms 8878 and 8879) �� 15

Electronic Signature Guidance for Forms 8878 and 8879 �� 15

Digital Identity Verification Requirements �� 16

Electronic Signature Via In-Person Transaction �� 16

Electronic Signature Via Remote Transaction �� 17

Identity Verification �� 17

Identity Verification Failure �� 17

Electronic Records �� 17

Electronic Signatures for EROs �� 17

Submitting the Electronic Return to the IRS �� 18

Internet Protocol Information �� 18

Device ID �� 19

Submission of Paper Documents to the IRS �� 19

ERO Duties After Submitting the Return to the IRS �� 20

Record Keeping and Documentation Requirements �� 20

Providing Information to the Taxpayer �� 20

Acknowledgments of Transmitted Return Data �� 21

Resubmission of Rejected Tax Returns �� 21

Advising Taxpayers about Refund Inquiries �� 22

Refund Delays �� 22

Refund Offsets �� 22

Disposal of Taxpayer Information �� 23

Other EROs �� 23

IRS Sponsored Programs �� 23

Employers Offering IRS e-file as an Employee Benefit �� 23